Board Monitoring and Earnings Management Pre- and Post-IFRS
By Antonio Marra, Pietro Mazzola, Annalisa Prencipe. 2009
246 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/c5d44015e2cb29b6b4ae319c4ec1d0e4d29b53dd
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Saverio Bozzolan
- Michele Fabrizi
- C. Mallin
- Giovanna Michelon
- H. Al‐Shaer
- A. Miihkinen
- K. Hussainey
- Elisa Baraibar‐Diez
In Strategy and Management
- Saverio Bozzolan
- Michele Fabrizi
- C. Mallin
- Giovanna Michelon
- H. Al‐Shaer
- Elisa Baraibar‐Diez
- María D. Odriozola
Citations in the corpus
- Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “…SalG (percentage change in sales (WC01001)), AWCA (absolute value of abnormal working capital accruals scaled by total assets, according to Marra et al., 2011),13 rVar (return variance over the financial year, 𝑙𝑛 (𝑅𝐼𝑡−11/𝑅𝐼𝑡0)); Dispersion (EPS forecasts standard deviation, STDEV…”
- Corporate Social Responsibility and Earnings Quality: International Evidence (2015, methodology): “21 Following the literature on IFRS adoption (Houqe et al., 2012; Marra et al., 2011), we also control for whether firms prepare the reports using IFRS (IFRS), by including a dummy equal to 1 if the firms adopt the IFRS and 0 if reports are prepared using domestic GAAP.”